Under the Income-tax Law, different forms of returns are prescribed for different classes of taxpayers. The return forms are known as ITR forms (Income Tax Return Forms). The forms of return prescribed under the Income-tax Law for filing of return of income:
| Return Form | Brief Description |
| ITR -1 | Also known as SAHAJ is applicable to an individual having salary or pension income or income from one house property (not a case of brought forward loss) or income from other sources (not being lottery winnings and income from race horses, income taxable under section 115BBDA or income referred in section 115BBDA or income referred in section 115BBE). |
| ITR -2 | It is applicable to an individual or an Hindu Undivided Family not having income chargeable to income-tax under the head “Profits or gains of business or profession” |
| ITR – 3 | For individuals and HUFs having income from profits and gains of business or profession |
| ITR -4 | For presumptive income from Business & Profession |
| ITR -5 | For persons other than:- (i) Individual, (ii) HUF, (iii) Company and (iv) Person filing Form ITR-7 |
| ITR -6 | For Companies other than companies claiming exemption under section 11 |
| ITR -7 | For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F) |
| ITR – V | It is the acknowledgement of filing the return of income. |